MOTHERS’ UNION – GLOUCESTER DIOCESE Registered charity number 249912
’ TRUSTEES ANNUAL REPORT –YEAR ENDED 31[ST] DECEMBER 2020
Legal and Administrative information
The charity “Mothers’ Union Gloucester Diocese” is constituted by Deed of Trust and is registered charity number 249912.
It works closely and directly with its parent charity, Mothers’ Union, which is a worldwide organisation established by Royal Charter and based at Mary Sumner House, London. SW1P 3RB
Mothers’ Union Gloucester Diocese - correspondence address is: Mothers’ Union Office, 7a, Millers Green, Gloucester GL1 2BN. Tel: 01452 528621. Email: info@mugloucester.org.uk
The Patron is the Lord Bishop of Gloucester.
The Board of Trustees
In 2019 the Board of Trustees, elected by Diocesan Council in October 2019, was as follows:
Mrs Kay Hensley - Diocesan President Mrs Olga Gibbons - Diocesan Vice-President Mrs Kate Thompson - Diocesan Vice-President
Mrs Pat Dew - Responsible for Member Development Canon (Mrs) Margaret Edwards - Responsible for Governance and Finance Mrs Pauline Farman Mrs Doreen McLellan - Responsible for MUenterprises Mrs Maggie Pollard -
Mrs K. Cottey – Hon Treasurer, co-opted without power to vote. Mrs C. Jonah – Diocesan Secretary, without the power to vote - resigned December 2019
Rev’d Katie Richardson - Diocesan Chaplain, ex-officio - resigned 2020 and
Revd Rosemary Franklin acted as Diocesan Chaplain during 2020
The Trustees are elected by Diocesan Council on a Triennial basis. The period of office for these Trustees ends on 31st December 2021.
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Financial Advisers
The charity’s main bankers Changed Oct 2019 CAF Bank Ltd, 25 Kings Hill Avenue, West Malling, Kent, ME19 4JQ
A deposit account is held with: Central Board of Finance of the Church of England, 80, Cheapside London EC2B 6DZ
The Independent Examiner is: Andrew Nash The Practice 7 The Southend Ledbury Herefordshire HR8 2EY
Review of Financial Activities
The financial activities of the Charity are as disclosed in the attached accounts which have been prepared on a receipts and payments basis. The principal assets and liabilities are as set out in the accounts. The restricted funds are also detailed in the accounts.
Members’ subscriptions for 2019 increased by the amount required from the parent organisation and enough to cover the increase in diocesan expenditure.
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Our Diocesan Vision and Mission Statement remain the same as that of our parent Charity, as set out in the following statements:
Vision
Our vision is of a world where God’s love is shown through loving, respectful and flourishing relationships. This is not a vague hope, but a goal we actively pursue by praying, campaigning and enabling.
Mission
We aim to show our Christian faith by the transformation of communities worldwide. We can do this through supporting strong relationships within the family and promoting reconciliation at all levels.
Values
There are more than four million members of Mothers’ Union today in 84 countries around the world. Each member subscribes to the same values:
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We are firmly rooted in voluntary ethos centered on mutual respect and collaboration.
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Our governance, leadership and programmes are driven by and undertaken through members within their own communities worldwide.
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We are inclusive and work with people of all faiths and none
Our aims and objectives are:
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To encourage parents in their role to develop the faith of their children
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To maintain a worldwide fellowship of Christians united in prayer, worship and service
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To promote conditions in society favourable to stable family life and the protection of children
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To help those whose family life has met with adversity
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To promote and support married life
Membership
Our members are not all mothers, or even all women. They are single, married, parents, grandparents, or young adults just beginning to express their social conscience. Mothers' Union provides, for all four million members, a network through which they can serve Christ in their own community - through prayer, financial support and actively working at the grassroots level in programmes that meet local needs.
Beliefs:
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We believe in the value of each individual and their unique qualities
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We believe in the value of relationships. Jesus said, "Love the Lord your God with all your heart and all your soul and all your mind. This is the first and greatest commandment. And the second is like it: Love your neighbour as yourself."
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We believe in the value of the family in its many forms as a source of love and support for individuals and the basis for a caring community
Mothers’ Union in Gloucester Diocese works mainly through the parochial structure of the Church of England, with groups existing in some local churches, or joint groups within a Deanery. Some of our members choose to be involved at Diocesan level.
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Review of the Year 2020 in the Diocese of Gloucester
Like all Charities, Mothers’ Union has suffered in many ways due to the Covid-19 pandemic. The. organisation operated as normal during January, February and early March, with members meeting within their local groups, mostly on a monthly basis. Trustees met as required by our Constitution to receive financial updates and to plan for activities during the year. After complete lockdown in March 2020. Trustees met via Zoom as often as was necessary to comply with our legal obligation. Financially, the year has been disappointing as we have not been able to achieve any fundraising as members were not able to meet socially. It has been hard on local leaders in the Deaneries and Branches to engage with their members, since they were not allowed to meet together and many are of an age that they have no electronic communication. This will probably mean we will lose more members as a result of this than in a normal year. Loss of membership generally outnumbers members gained in a normal year.
Communities of Interest:
A) Faith
As a Christian organisation, prayer is fundamental to everything done in and through Mothers’ Union. In March, the Trustees organised a Lady Day service in Gloucester Cathedral, including the Commissioning, by our Diocesan Bishop and Patron, Rt. Revd Rachel Treweek, of our Diocesan President Kay Hensley and the elected trustees.
Diocesan Retreats took place in March (day retreat at Nympsfield) and November (3 day retreat at Holland House). Quiet days were held in Deaneries in early June. A short service was held at the end of Mary Sumner Day (August 9th), a social gathering of all our members to celebrate the Founder of Mothers’ Union.
Our Wave of Prayer takes place in early September and members arranged short services using the same format of praying for our linked Dioceses of Khartoum (South Sudan and Sudan), Dar es Salaam (Tanzania), Bari (Nigeria), Ilesa (Nigeria), Durgapur (North India) and Dornakal and Karnataka Central (South India).
In November, a Midday service was held at Gloucester Cathedral to mark the start of 16 Days of Activism against gender violence. This was led by our Chaplain Revd Katie Richardson and attended by our Bishop, together with members from across the Diocese and one visiting member from the West Indies.
Throughout the year, prayers are said at the start of each Diocesan, Deanery and local Branch meeting and Midday prayers are held at the Cathedral each month, when each Deanery hosts and leads the service in rotation.
Faith. 2020
Having become more accustomed to holding meetings on Zoom, it was decide to have our monthly Midday prayers on-line since we were unable to meet in person in the Cathedral. This has turned out to be very successful and many more members were able to join in that would attend regularly in person. However, the inability of many of our members to engage with electronic communication has meant they feel very distant and isolated from Mothers’ Union.
B). Member Development (formerly Action & Outreach Unit)
Mothers’ Union acts in various ways to support families and in order to do this we raise money locally by holding coffee mornings, afternoon teas and sales, to name but a few examples 1) In Gloucester, we follow the national initiative of providing holidays for families who are in need of a break away. This scheme is called Away From It All (AFIA) and locally we use the funds donated to this scheme to help as many families as possible, who would otherwise not have such enjoyment.
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2) We provide wool and greeting cards to help prison workers who run craft classes. We have provided ‘a cross in my pocket’ for the chaplains to give out as they wish. Members also knit baby items and blankets for the local hospitals for premature babies or stillborn babies.
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3) We organise and run a crèche each year to provide care for the young children of those being ordained as priests and deacons in Gloucester Cathedral.
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4) Each Christmas and Easter cards are sent to our link Diocese around the world.
Member Development 2020
The usual activities were not possible to undertake during 2020, but we continued to keep members informed wherever and whenever possible about the work of Mothers’ Union, both nationally and internationally.
C). Governance and Finance 2020
This committee met via Zoom at the same time as the Trustee meetings so that our obligation of legal compliance was met. Financial matters were discussed and a close eye kept on outgoing expenses with very little monies being received from Branches across the Diocese. Fortunately, due to reduced expenditure of paying salary to our Diocesan secretary (resigned December 2019), we have remained solvent.
Safeguarding, GDPR and Risk Assessment were all kept under review during the year.
Mothers’ Union Enterprises (MUe) has been operating well during 2020, despite many difficulties as the volunteer responsible for this has engaged with members and supplied cards and goods, either by personal delivery or by post. For members unable to go shopping for cards and small gifts, this service was really appreciated.
D). Communications 2020
During 2020, communications with our members was more important than ever and with thanks to the volunteers who produce our Diocesan quarterly magazine “Roundabout” delivered to every member, we have achieved very good communication. Thanks are also due to a volunteer who oversees the Diocesan website, allowing members who are able to access this to be kept up to date.
The Mothers’ Union in Gloucester Diocese continues to grow in fellowship, prayer and worship and gives much time and effort to promoting the Vision, Mission, Values and Beliefs of Mothers’ Union.
There were no serious incidents to report during 2020
Trustee ……………………………………………
Trustee …………………………………………….
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MOTHERS’ UNION - DIOCESE OF GLOUCESTER
ACCOUNTS FOR THE
YEAR ENDED 31st DECEMBER 2020
Registered Charity No: 249912
www.thepracticeledbury.co.uk
01531 631380
MOTHERS’ UNION - DIOCESE OF GLOUCESTER
YEAR ENDED 31st DECEMBER 2020
CONTENTS:
Page
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1 Trustees’ Approval and Introduction
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2 Independent Examiner’s Report
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3 and 4 Balance Sheet
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5 Accounting Policies
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6 Receipts and Payments Account
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7 to 12 Notes on the accounts
MOTHERS’ UNION - DIOCESE OF GLOUCESTER
YEAR ENDED 31st DECEMBER 2020
TRUSTEES' APPROVAL
The accounts set out on pages 3 to 12 were reviewed and approved by the Trustees at their meeting on 14[th] May 2021 and signed on their behalf by:
Kay Hensley Diocesan President
…………………………
Kate Thompson Vice Diocesan President
………………………….
INTRODUCTION
These accounts are presented in the format required by the Statement of Recommended Practice, “ Accounting and Reporting by Charities ”, published in March 2005 and updated by Regulations in May 2008.
Providing the Diocesan turnover, including the amalgamated Branches and Deaneries, remains below £250,000, there is no requirement to prepare a Consolidated Statement of Financial Activities. With the same proviso, the accounts can be prepared on a straightforward “receipts & payments” basis, without considering the inclusion of stock, debtors, creditors, and other matters which would need to be included if an “accruals” basis were adopted.
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MOTHERS’ UNION - DIOCESE OF GLOUCESTER
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MOTHERS’ UNION - DIOCESE OF GLOUCESTER
I report on the accounts of Mothers’ Union - Diocese of Gloucester, Charity number 249912, for the year ended 31st December 2020, which are set out on pages 3 to 12.
Respective responsibilities of the Trustees and examiner
As Trustees you are responsible for the preparation of the accounts. You consider that an audit is not required for this year (under section 144 of the Charities Act 2011 (the Charities Act), and that an independent examination is needed. It is my responsibility to:
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examine the accounts under section 145 of the Charities Act,
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to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
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to state whether particular matters have come to my attention.
Basis of independent examiner's statement
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you, as Trustees, concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair” view, and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
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which gives me reasonable cause to believe that, in any material respect, the Trustees have not met the requirements to ensure that:
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proper accounting records are kept (in accordance with section 130 of the Charities Act); and
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accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Charities Act; or
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to which, in my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached.
Andrew Tannatt Nash FC14MA CGMA MBA
The Practice 7 The Southend Ledbury
Herefordshire HR8 2EY
27[th] April 2021
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MOTHERS’ UNION - DIOCESE OF GLOUCESTER
BALANCE SHEET – 31st DECEMBER 2020
| Note £ CURRENT ASSETS Bank Central Board of Finance Church of England Deposit Fund General Branches: Bank Cash Deaneries: Bank Cash Comprising: Restricted Funds 8 Unrestricted Funds Represented by: ACCUMULATED FUNDS - RESTRICTED General - restricted At 31 December 2019 7,142 Deficit for the year (3,151) Indoor Members At 31 December 2019 26 Surplus for the year 423 Away From It All At 31 December 2019 14,510 Surplus for the year 4,015 carried forward |
Note £ CURRENT ASSETS Bank Central Board of Finance Church of England Deposit Fund General Branches: Bank Cash Deaneries: Bank Cash Comprising: Restricted Funds 8 Unrestricted Funds Represented by: ACCUMULATED FUNDS - RESTRICTED General - restricted At 31 December 2019 7,142 Deficit for the year (3,151) Indoor Members At 31 December 2019 26 Surplus for the year 423 Away From It All At 31 December 2019 14,510 Surplus for the year 4,015 carried forward |
2020 £ 18,416 26,939 22,174 434 - 863 24 |
£ 6,877 265 |
2019 £ 10,350 26,825 26,202 656 0 958 24 |
|---|---|---|---|---|
| 68,850 | 65,013 | |||
| 45,275 23,575 |
43,465 21,548 |
|||
| 68,850 | 65,013 | |||
3,991 450 18,525 |
7,142 26 14,510 |
|||
| 26 423 |
105 (79) |
|||
| 14,510 4,015 |
10,866 3,644 |
|||
| 22,966 | 21,679 |
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MOTHERS’ UNION - DIOCESE OF GLOUCESTER
| Note £ brought forward Branches - restricted At 31st December 2019 21,787 Deficit for the year 522 Cinderford w Littledean Banner Fund - 5 TOTAL RESTRICTED FUNDS 8 ACCUMULATED FUNDS - UNRESTRICTED General - unrestricted At 31st December 2019 15,266 Surplus for the year 6,893 Branches - unrestricted At 31st December 2019 5,301 Deficit for the year (4,772) Deaneries - unrestricted At 31st December 2019 981 Deficit for the year (95) TOTAL UNRESTRICTED FUNDS TOTAL ACCUMULATED FUNDS |
£ 21,787 522 - |
2020 £ 22,966 - 22,309 |
£ 22,261 (474) - |
2019 £ 21,679 - 21,787 43,465 15,266 5,301 981 21,548 65,013 |
|---|---|---|---|---|
16,427 (1,161) |
||||
| 45,275 | ||||
22,159 530 887 |
||||
| 5,301 (4,772) |
4,832 469 |
|||
| 981 (95) |
1,447 (466) |
|||
| 23,575 | ||||
| 68,850 |
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MOTHERS’ UNION - DIOCESE OF GLOUCESTER
ACCOUNTING POLICIES
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice “Accounting and Reporting by Charities”, published in March 2005, and subsequently updated by Regulations insofar as the provisions of the Statement and Regulations apply to these accounts.
The Balance Sheet consolidates the accounts of the Diocese and all the Branches and Deaneries on a line-by-line basis, insofar as the transactions of the Branches and Deaneries involve third parties. Transactions between the Branches, Deaneries and the Diocese are excluded, though are included as single transactions at the foot of the Statement on page 6.
Basis of accounting
The accounts are prepared on a Receipts and Payments basis.
Funds
A requirement of the Charities Act 2011 is to classify funds according to their type, as defined:
Endowment Funds
For example, Wills and Bequests, where the donor has instructed that the capital must remain intact, and that only the income can be spent. The Diocese doesn’t have any such funds at present.
Restricted Funds
These funds may only be used for a particular purpose, for example, where donations are received for a specific project.
Unrestricted Funds
These are all funds which are not Endowment or Restricted. They may be of two types:
Designated - where the funds have been earmarked by the Administration Unit or the Trustees for a particular purpose. No designation has yet occurred.
General - where the funds can be used for the general expenses of Mothers’ Union. These would include donations which have not been specifically restricted by the donor for a particular purpose.
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MOTHERS’ UNION - DIOCESE OF GLOUCESTER
| Receipts Payments Note £ £ GENERAL FUNDS Diocesan Fund (partly R) 1 16,589 10,004 Families First (R) - - Trading (Note 2) 2 5,372 5,334 Speakers' travelling fund - - Worldwide Programme (R) 3 3,420 3,420 Mary Sumner House (R) 4 13,703 13,703 Roundabout 1,656 1,037 Deficit on general funds 40,739 33,498 OTHER FUNDS Indoor Members (R) 584 161 Away From It All Scheme (R) 6,037 2,022 Count Your Blessings 3,283 Benefice of Cinderford with Littledean(Banner) 217 Branches (non- Deanery/Diocesan) 6 4,687 4,375 Deaneries (non-Diocesan) 7 0 11 TOTAL TRANSACTIONS WITH THIRD PARTIES 52,047 43,566 TRANSACTIONS WITHIN MU GLOUCESTER DIOCESE by Branches (on behalf of Deanery/Diocese) (partly R) 6 23,842 28,403 by Deaneries (on behalf of Diocese) (partly R) 7 23,514 23,598 TOTAL SURPLUS / (DEFICIT) FOR THE YEAR |
Receipts Payments £ £ 16,589 10,004 - - 5,372 5,334 - - 3,420 3,420 13,703 13,703 1,656 1,037 |
Surplus/ Surplus/ (deficit) (deficit) 2020 2019 £ £ 6,585 (1,635) - - 38 (9) - (17) - - (0) - 619 765 7,242 (896) 423 (79) 4,015 3,644 (3,283) (217) 312 312 (11) 405 8,481 3,386 (4,561) (4,561) (84) (871) 3,836 (2,046) |
|---|---|---|
RECEIPTS AND PAYMENTS ACCOUNT - YEAR ENDED 31st DECEMBER 2020 R = Restricted Funds (see Note 8 on page 11)
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MOTHERS’ UNION - DIOCESE OF GLOUCESTER
NOTES ON THE ACCOUNTS - YEAR ENDED 31st DECEMBER 2020
DIOCESAN FUND
| Meetings - general Trustees' expenses Accountancy Office postage Office stationery and printing (R) Office rent, telephone and power Insurance Donations Discretionary funds and Trustee donations Miscellaneous Diocesan subscriptions Repayment of tax from HMRC Secretaries’ payments Treasurer's expenses Diocesan President's expenses Volunteers Expenses Interest - Natwest Interest - CBF C of E Deposit Fund Office equipment Retreats Training Belfast 2020 AFIA Big Day |
Receipts Payments Surplus / (deficit) Surplus / (deficit) 2020 2019 £ £ £ £ 184 20 164 (38) - - - (192) - 1,818 (1,818) (1,818) 169 409 (240) (30) 186 37 149 115 - 3,657 (3,657) (3,673) - - - (991) 2,216 - 2,216 2,503 - 20 (20) - - 1,717 (1,717) (76) 5,879 - 5,879 6,302 4,246 - 4,246 1,794 - - - (4,680) - 88 (88) (172) - 295 (295) (358) - 31 (31) - - - - 68 114 - 114 200 - 8 (8) (354) 30 30 - (235) 84 (84) 1775 0 1,775 1790 1790 - 16,589 10,004 6,585 (1,635) |
|---|---|
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MOTHERS’ UNION - DIOCESE OF GLOUCESTER
NOTES ON THE ACCOUNTS (CONTINUED) - YEAR ENDED 31[st] DECEMBER 2020
2. TRADING
In September 2020 Mothers' Union Enterprises Limited (MUE) refunded £611 (September 2019: £579) in respect of a share of profits from the sale of literature in 2019; this is included in these accounts. It is anticipated that in the summer of 2021 a refund will be received in respect of profits from the sale of literature in 2020. The amount has yet to be determined by MUE and this refund will be included in the 2021 accounts.
3. WORLDWIDE PROGRAMME
| General Overseas Fund - repayment of tax Emergency relief fund - repayment of tax Britain & Ireland Project Fund - repayment of tax |
2020 2019 £ £ 3,089 4,507 311 118 - 1,761 - 42 - 1,150 20 21 |
|---|---|
| £3,420 £7,599 |
4. MARY SUMNER HOUSE
| General fund Subscriptions |
2020 2019 £ £ 583 217 13,120 12,166 |
|---|---|
| £13,703 £12,383 |
5. RESTRICTED BRANCH FUNDS
It is estimated that closing branch funds include the following amounts, received by branches from members in the autumn of 2020, but not remitted to the Diocese until the spring of 2021. These amounts represent the opening and closing balances of Restricted Branch Funds on page 4.
| Subscriptions Roundabout subscriptions Overseas boxes |
2020 2019 £ £ 19,959 17,778 1,370 1,516 980 2,493 |
|---|---|
| £22,309 £21,787 |
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MOTHERS’ UNION - DIOCESE OF GLOUCESTER
NOTES ON THE ACCOUNTS (CONTINUED) - YEAR ENDED 31st DECEMBER 2020
6. SUMMARY OF BRANCH ANNUAL RETURNS
TRANSACTIONS ON BEHALF OF THE DEANERY/DIOCESE
| 2020 £ £ TRANSACTIONS ON BEHALF OF THE DEANERY/DIOCESE Receipts Subscriptions (R) 20,523 Fundraising 3,319 23,842 Payments Report forms, Families First (partly R) 22,402 Overseas Fund etc 5,321 Fundraising costs 428 Other (including levy) 252 28,403 Deficit for the year (4,561) NON-DEANERY/DIOCESAN TRANSACTIONS Receipts Fundraising 1,482 Donations 1,504 Interest 5 Outings 252 MU Enterprises sales 1,059 Other 384 4,687 Payments Fundraising costs 60 Hall hire 1,423 Refreshments 27 Speakers' expenses 45 Postage, stationery, branch leaders’ expenses 363 Outings 252 MU Enterprises purchases 1,403 Other 803 4,375 Surplus for the year 312 NET SURPLUS/(DEFICIT) FOR THE YEAR (4,249) |
2020 £ £ TRANSACTIONS ON BEHALF OF THE DEANERY/DIOCESE Receipts Subscriptions (R) 20,523 Fundraising 3,319 23,842 Payments Report forms, Families First (partly R) 22,402 Overseas Fund etc 5,321 Fundraising costs 428 Other (including levy) 252 28,403 Deficit for the year (4,561) NON-DEANERY/DIOCESAN TRANSACTIONS Receipts Fundraising 1,482 Donations 1,504 Interest 5 Outings 252 MU Enterprises sales 1,059 Other 384 4,687 Payments Fundraising costs 60 Hall hire 1,423 Refreshments 27 Speakers' expenses 45 Postage, stationery, branch leaders’ expenses 363 Outings 252 MU Enterprises purchases 1,403 Other 803 4,375 Surplus for the year 312 NET SURPLUS/(DEFICIT) FOR THE YEAR (4,249) |
2020 £ £ TRANSACTIONS ON BEHALF OF THE DEANERY/DIOCESE Receipts Subscriptions (R) 20,523 Fundraising 3,319 23,842 Payments Report forms, Families First (partly R) 22,402 Overseas Fund etc 5,321 Fundraising costs 428 Other (including levy) 252 28,403 Deficit for the year (4,561) NON-DEANERY/DIOCESAN TRANSACTIONS Receipts Fundraising 1,482 Donations 1,504 Interest 5 Outings 252 MU Enterprises sales 1,059 Other 384 4,687 Payments Fundraising costs 60 Hall hire 1,423 Refreshments 27 Speakers' expenses 45 Postage, stationery, branch leaders’ expenses 363 Outings 252 MU Enterprises purchases 1,403 Other 803 4,375 Surplus for the year 312 NET SURPLUS/(DEFICIT) FOR THE YEAR (4,249) |
2019 £ £ 19,603 10,105 29,708 22,100 9,838 1,839 252 34,029 (4,321) 6,034 2,502 9 2,366 1,099 1,153 13,163 255 2,183 178 729 391 2,407 1,407 1,298 8,848 4,316 (6) |
2019 £ £ 19,603 10,105 29,708 22,100 9,838 1,839 252 34,029 (4,321) 6,034 2,502 9 2,366 1,099 1,153 13,163 255 2,183 178 729 391 2,407 1,407 1,298 8,848 4,316 (6) |
|---|---|---|---|---|
| 29,708 | ||||
| 22,100 9,838 1,839 252 |
||||
| 34,029 | ||||
| 6,034 2,502 9 2,366 1,099 1,153 |
||||
| 4,687 | 13,163 | |||
| 60 1,423 27 45 363 252 1,403 803 |
255 2,183 178 729 391 2,407 1,407 1,298 |
|||
| 4,375 | 8,848 | |||
| (4,249) | (6) |
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MOTHERS’ UNION - DIOCESE OF GLOUCESTER
NOTES ON THE ACCOUNTS (CONTINUED) - YEAR ENDED 31st DECEMBER 2020
7. SUMMARY OF DEANERY ANNUAL RETURNS
| £ TRANSACTIONS ON BEHALF OF THE DIOCESE Receipts Subscriptions (R) 23,432 Fundraising 83 23,514 Payments Report forms (partly R) 23,448 Overseas Fund etc 150 Fundraising costs - Other - 23,598 Surplus/(deficit) for the year NON-DIOCESAN TRANSACTIONS Receipts Fundraising - Donations - MU Enterprises sales - Outings - Other - - Payments Fundraising costs - Hall hire 10 Refreshments - Speakers' expenses - Postage and stationery - MU Enterprises purchases - Outings - Other 1 11 Surplus/(deficit) for the year NET SURPLUS/(DEFICIT) FOR THE YEAR |
2020 £ (84) (11) |
£ 20,094 1,480 |
2019 £ (871) 405 |
|---|---|---|---|
| 21,574 | |||
| 20,094 2,352 - - |
|||
| 22,446 | |||
| 119 286 - - 94 |
|||
| 498 | |||
| 9 50 - - 10 - - 24 |
|||
| 93 | |||
| (95) | (466) |
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MOTHERS’ UNION - DIOCESE OF GLOUCESTER
NOTES ON THE ACCOUNTS (CONTINUED) - YEAR ENDED 31st DECEMBER 2020
8. RESTRICTED FUNDS
| General Fund Diocesan Fund - office stationery and printing - closed branches - Action and Outreach - Parenting - Count your Blessings Families First Worldwide Programme Mary Sumner House Other Funds Indoor Members Away From It All Scheme Branches - other restricted elements Deaneries - restricted elements |
Balance brought forward 01/01/20 Receipts Payments Balance carried forward 31/12/20 £ £ £ £ 1,656 186 (37) 1,805 644 - - 644 1,513 1,513 3,283 - (3,283) - 46 - - 46 - 3,420 (3,420) - - 13,703 (13,703) - |
|---|---|
| 7,142 17,309 (20,443) 4,008 26 584 (161) 449 14,510 6,037 (2,022) 18,525 |
|
| 21,679 23,930 (22,626) 22,982 21,787 20,523 (20,001) 22,309 23,432 (23,448) (16) |
|
| 43,465 67,885 (66,075) 45,275 |
9. Expenses
Trustees are eligible to receive travel expenses. The total sum reimbursed in 2020 was £30.60.
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MOTHERS’ UNION - DIOCESE OF GLOUCESTER
ACCOUNTS FOR THE
YEAR ENDED 31st DECEMBER 2020
Registered Charity No: 249912
www.thepracticeledbury.co.uk
01531 631380
MOTHERS’ UNION - DIOCESE OF GLOUCESTER
YEAR ENDED 31st DECEMBER 2020
CONTENTS:
Page
-
1 Trustees’ Approval and Introduction
-
2 Independent Examiner’s Report
-
3 and 4 Balance Sheet
-
5 Accounting Policies
-
6 Receipts and Payments Account
-
7 to 12 Notes on the accounts
MOTHERS’ UNION - DIOCESE OF GLOUCESTER
YEAR ENDED 31st DECEMBER 2020
TRUSTEES' APPROVAL
The accounts set out on pages 3 to 12 were reviewed and approved by the Trustees at their meeting on 14[th] May 2021 and signed on their behalf by:
Kay Hensley Diocesan President
…………………………
Kate Thompson Vice Diocesan President
………………………….
INTRODUCTION
These accounts are presented in the format required by the Statement of Recommended Practice, “ Accounting and Reporting by Charities ”, published in March 2005 and updated by Regulations in May 2008.
Providing the Diocesan turnover, including the amalgamated Branches and Deaneries, remains below £250,000, there is no requirement to prepare a Consolidated Statement of Financial Activities. With the same proviso, the accounts can be prepared on a straightforward “receipts & payments” basis, without considering the inclusion of stock, debtors, creditors, and other matters which would need to be included if an “accruals” basis were adopted.
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MOTHERS’ UNION - DIOCESE OF GLOUCESTER
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MOTHERS’ UNION - DIOCESE OF GLOUCESTER
I report on the accounts of Mothers’ Union - Diocese of Gloucester, Charity number 249912, for the year ended 31st December 2020, which are set out on pages 3 to 12.
Respective responsibilities of the Trustees and examiner
As Trustees you are responsible for the preparation of the accounts. You consider that an audit is not required for this year (under section 144 of the Charities Act 2011 (the Charities Act), and that an independent examination is needed. It is my responsibility to:
-
examine the accounts under section 145 of the Charities Act,
-
to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
-
to state whether particular matters have come to my attention.
Basis of independent examiner's statement
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you, as Trustees, concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair” view, and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
-
which gives me reasonable cause to believe that, in any material respect, the Trustees have not met the requirements to ensure that:
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proper accounting records are kept (in accordance with section 130 of the Charities Act); and
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accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Charities Act; or
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to which, in my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached.
Andrew Tannatt Nash FC14MA CGMA MBA
The Practice 7 The Southend Ledbury
Herefordshire HR8 2EY
27[th] April 2021
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MOTHERS’ UNION - DIOCESE OF GLOUCESTER
BALANCE SHEET – 31st DECEMBER 2020
| Note £ CURRENT ASSETS Bank Central Board of Finance Church of England Deposit Fund General Branches: Bank Cash Deaneries: Bank Cash Comprising: Restricted Funds 8 Unrestricted Funds Represented by: ACCUMULATED FUNDS - RESTRICTED General - restricted At 31 December 2019 7,142 Deficit for the year (3,151) Indoor Members At 31 December 2019 26 Surplus for the year 423 Away From It All At 31 December 2019 14,510 Surplus for the year 4,015 carried forward |
Note £ CURRENT ASSETS Bank Central Board of Finance Church of England Deposit Fund General Branches: Bank Cash Deaneries: Bank Cash Comprising: Restricted Funds 8 Unrestricted Funds Represented by: ACCUMULATED FUNDS - RESTRICTED General - restricted At 31 December 2019 7,142 Deficit for the year (3,151) Indoor Members At 31 December 2019 26 Surplus for the year 423 Away From It All At 31 December 2019 14,510 Surplus for the year 4,015 carried forward |
2020 £ 18,416 26,939 22,174 434 - 863 24 |
£ 6,877 265 |
2019 £ 10,350 26,825 26,202 656 0 958 24 |
|---|---|---|---|---|
| 68,850 | 65,013 | |||
| 45,275 23,575 |
43,465 21,548 |
|||
| 68,850 | 65,013 | |||
3,991 450 18,525 |
7,142 26 14,510 |
|||
| 26 423 |
105 (79) |
|||
| 14,510 4,015 |
10,866 3,644 |
|||
| 22,966 | 21,679 |
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MOTHERS’ UNION - DIOCESE OF GLOUCESTER
| Note £ brought forward Branches - restricted At 31st December 2019 21,787 Deficit for the year 522 Cinderford w Littledean Banner Fund - 5 TOTAL RESTRICTED FUNDS 8 ACCUMULATED FUNDS - UNRESTRICTED General - unrestricted At 31st December 2019 15,266 Surplus for the year 6,893 Branches - unrestricted At 31st December 2019 5,301 Deficit for the year (4,772) Deaneries - unrestricted At 31st December 2019 981 Deficit for the year (95) TOTAL UNRESTRICTED FUNDS TOTAL ACCUMULATED FUNDS |
£ 21,787 522 - |
2020 £ 22,966 - 22,309 |
£ 22,261 (474) - |
2019 £ 21,679 - 21,787 43,465 15,266 5,301 981 21,548 65,013 |
|---|---|---|---|---|
16,427 (1,161) |
||||
| 45,275 | ||||
22,159 530 887 |
||||
| 5,301 (4,772) |
4,832 469 |
|||
| 981 (95) |
1,447 (466) |
|||
| 23,575 | ||||
| 68,850 |
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MOTHERS’ UNION - DIOCESE OF GLOUCESTER
ACCOUNTING POLICIES
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice “Accounting and Reporting by Charities”, published in March 2005, and subsequently updated by Regulations insofar as the provisions of the Statement and Regulations apply to these accounts.
The Balance Sheet consolidates the accounts of the Diocese and all the Branches and Deaneries on a line-by-line basis, insofar as the transactions of the Branches and Deaneries involve third parties. Transactions between the Branches, Deaneries and the Diocese are excluded, though are included as single transactions at the foot of the Statement on page 6.
Basis of accounting
The accounts are prepared on a Receipts and Payments basis.
Funds
A requirement of the Charities Act 2011 is to classify funds according to their type, as defined:
Endowment Funds
For example, Wills and Bequests, where the donor has instructed that the capital must remain intact, and that only the income can be spent. The Diocese doesn’t have any such funds at present.
Restricted Funds
These funds may only be used for a particular purpose, for example, where donations are received for a specific project.
Unrestricted Funds
These are all funds which are not Endowment or Restricted. They may be of two types:
Designated - where the funds have been earmarked by the Administration Unit or the Trustees for a particular purpose. No designation has yet occurred.
General - where the funds can be used for the general expenses of Mothers’ Union. These would include donations which have not been specifically restricted by the donor for a particular purpose.
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MOTHERS’ UNION - DIOCESE OF GLOUCESTER
| Receipts Payments Note £ £ GENERAL FUNDS Diocesan Fund (partly R) 1 16,589 10,004 Families First (R) - - Trading (Note 2) 2 5,372 5,334 Speakers' travelling fund - - Worldwide Programme (R) 3 3,420 3,420 Mary Sumner House (R) 4 13,703 13,703 Roundabout 1,656 1,037 Deficit on general funds 40,739 33,498 OTHER FUNDS Indoor Members (R) 584 161 Away From It All Scheme (R) 6,037 2,022 Count Your Blessings 3,283 Benefice of Cinderford with Littledean(Banner) 217 Branches (non- Deanery/Diocesan) 6 4,687 4,375 Deaneries (non-Diocesan) 7 0 11 TOTAL TRANSACTIONS WITH THIRD PARTIES 52,047 43,566 TRANSACTIONS WITHIN MU GLOUCESTER DIOCESE by Branches (on behalf of Deanery/Diocese) (partly R) 6 23,842 28,403 by Deaneries (on behalf of Diocese) (partly R) 7 23,514 23,598 TOTAL SURPLUS / (DEFICIT) FOR THE YEAR |
Receipts Payments £ £ 16,589 10,004 - - 5,372 5,334 - - 3,420 3,420 13,703 13,703 1,656 1,037 |
Surplus/ Surplus/ (deficit) (deficit) 2020 2019 £ £ 6,585 (1,635) - - 38 (9) - (17) - - (0) - 619 765 7,242 (896) 423 (79) 4,015 3,644 (3,283) (217) 312 312 (11) 405 8,481 3,386 (4,561) (4,561) (84) (871) 3,836 (2,046) |
|---|---|---|
RECEIPTS AND PAYMENTS ACCOUNT - YEAR ENDED 31st DECEMBER 2020 R = Restricted Funds (see Note 8 on page 11)
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MOTHERS’ UNION - DIOCESE OF GLOUCESTER
NOTES ON THE ACCOUNTS - YEAR ENDED 31st DECEMBER 2020
DIOCESAN FUND
| Meetings - general Trustees' expenses Accountancy Office postage Office stationery and printing (R) Office rent, telephone and power Insurance Donations Discretionary funds and Trustee donations Miscellaneous Diocesan subscriptions Repayment of tax from HMRC Secretaries’ payments Treasurer's expenses Diocesan President's expenses Volunteers Expenses Interest - Natwest Interest - CBF C of E Deposit Fund Office equipment Retreats Training Belfast 2020 AFIA Big Day |
Receipts Payments Surplus / (deficit) Surplus / (deficit) 2020 2019 £ £ £ £ 184 20 164 (38) - - - (192) - 1,818 (1,818) (1,818) 169 409 (240) (30) 186 37 149 115 - 3,657 (3,657) (3,673) - - - (991) 2,216 - 2,216 2,503 - 20 (20) - - 1,717 (1,717) (76) 5,879 - 5,879 6,302 4,246 - 4,246 1,794 - - - (4,680) - 88 (88) (172) - 295 (295) (358) - 31 (31) - - - - 68 114 - 114 200 - 8 (8) (354) 30 30 - (235) 84 (84) 1775 0 1,775 1790 1790 - 16,589 10,004 6,585 (1,635) |
|---|---|
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MOTHERS’ UNION - DIOCESE OF GLOUCESTER
NOTES ON THE ACCOUNTS (CONTINUED) - YEAR ENDED 31[st] DECEMBER 2020
2. TRADING
In September 2020 Mothers' Union Enterprises Limited (MUE) refunded £611 (September 2019: £579) in respect of a share of profits from the sale of literature in 2019; this is included in these accounts. It is anticipated that in the summer of 2021 a refund will be received in respect of profits from the sale of literature in 2020. The amount has yet to be determined by MUE and this refund will be included in the 2021 accounts.
3. WORLDWIDE PROGRAMME
| General Overseas Fund - repayment of tax Emergency relief fund - repayment of tax Britain & Ireland Project Fund - repayment of tax |
2020 2019 £ £ 3,089 4,507 311 118 - 1,761 - 42 - 1,150 20 21 |
|---|---|
| £3,420 £7,599 |
4. MARY SUMNER HOUSE
| General fund Subscriptions |
2020 2019 £ £ 583 217 13,120 12,166 |
|---|---|
| £13,703 £12,383 |
5. RESTRICTED BRANCH FUNDS
It is estimated that closing branch funds include the following amounts, received by branches from members in the autumn of 2020, but not remitted to the Diocese until the spring of 2021. These amounts represent the opening and closing balances of Restricted Branch Funds on page 4.
| Subscriptions Roundabout subscriptions Overseas boxes |
2020 2019 £ £ 19,959 17,778 1,370 1,516 980 2,493 |
|---|---|
| £22,309 £21,787 |
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MOTHERS’ UNION - DIOCESE OF GLOUCESTER
NOTES ON THE ACCOUNTS (CONTINUED) - YEAR ENDED 31st DECEMBER 2020
6. SUMMARY OF BRANCH ANNUAL RETURNS
TRANSACTIONS ON BEHALF OF THE DEANERY/DIOCESE
| 2020 £ £ TRANSACTIONS ON BEHALF OF THE DEANERY/DIOCESE Receipts Subscriptions (R) 20,523 Fundraising 3,319 23,842 Payments Report forms, Families First (partly R) 22,402 Overseas Fund etc 5,321 Fundraising costs 428 Other (including levy) 252 28,403 Deficit for the year (4,561) NON-DEANERY/DIOCESAN TRANSACTIONS Receipts Fundraising 1,482 Donations 1,504 Interest 5 Outings 252 MU Enterprises sales 1,059 Other 384 4,687 Payments Fundraising costs 60 Hall hire 1,423 Refreshments 27 Speakers' expenses 45 Postage, stationery, branch leaders’ expenses 363 Outings 252 MU Enterprises purchases 1,403 Other 803 4,375 Surplus for the year 312 NET SURPLUS/(DEFICIT) FOR THE YEAR (4,249) |
2020 £ £ TRANSACTIONS ON BEHALF OF THE DEANERY/DIOCESE Receipts Subscriptions (R) 20,523 Fundraising 3,319 23,842 Payments Report forms, Families First (partly R) 22,402 Overseas Fund etc 5,321 Fundraising costs 428 Other (including levy) 252 28,403 Deficit for the year (4,561) NON-DEANERY/DIOCESAN TRANSACTIONS Receipts Fundraising 1,482 Donations 1,504 Interest 5 Outings 252 MU Enterprises sales 1,059 Other 384 4,687 Payments Fundraising costs 60 Hall hire 1,423 Refreshments 27 Speakers' expenses 45 Postage, stationery, branch leaders’ expenses 363 Outings 252 MU Enterprises purchases 1,403 Other 803 4,375 Surplus for the year 312 NET SURPLUS/(DEFICIT) FOR THE YEAR (4,249) |
2020 £ £ TRANSACTIONS ON BEHALF OF THE DEANERY/DIOCESE Receipts Subscriptions (R) 20,523 Fundraising 3,319 23,842 Payments Report forms, Families First (partly R) 22,402 Overseas Fund etc 5,321 Fundraising costs 428 Other (including levy) 252 28,403 Deficit for the year (4,561) NON-DEANERY/DIOCESAN TRANSACTIONS Receipts Fundraising 1,482 Donations 1,504 Interest 5 Outings 252 MU Enterprises sales 1,059 Other 384 4,687 Payments Fundraising costs 60 Hall hire 1,423 Refreshments 27 Speakers' expenses 45 Postage, stationery, branch leaders’ expenses 363 Outings 252 MU Enterprises purchases 1,403 Other 803 4,375 Surplus for the year 312 NET SURPLUS/(DEFICIT) FOR THE YEAR (4,249) |
2019 £ £ 19,603 10,105 29,708 22,100 9,838 1,839 252 34,029 (4,321) 6,034 2,502 9 2,366 1,099 1,153 13,163 255 2,183 178 729 391 2,407 1,407 1,298 8,848 4,316 (6) |
2019 £ £ 19,603 10,105 29,708 22,100 9,838 1,839 252 34,029 (4,321) 6,034 2,502 9 2,366 1,099 1,153 13,163 255 2,183 178 729 391 2,407 1,407 1,298 8,848 4,316 (6) |
|---|---|---|---|---|
| 29,708 | ||||
| 22,100 9,838 1,839 252 |
||||
| 34,029 | ||||
| 6,034 2,502 9 2,366 1,099 1,153 |
||||
| 4,687 | 13,163 | |||
| 60 1,423 27 45 363 252 1,403 803 |
255 2,183 178 729 391 2,407 1,407 1,298 |
|||
| 4,375 | 8,848 | |||
| (4,249) | (6) |
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MOTHERS’ UNION - DIOCESE OF GLOUCESTER
NOTES ON THE ACCOUNTS (CONTINUED) - YEAR ENDED 31st DECEMBER 2020
7. SUMMARY OF DEANERY ANNUAL RETURNS
| £ TRANSACTIONS ON BEHALF OF THE DIOCESE Receipts Subscriptions (R) 23,432 Fundraising 83 23,514 Payments Report forms (partly R) 23,448 Overseas Fund etc 150 Fundraising costs - Other - 23,598 Surplus/(deficit) for the year NON-DIOCESAN TRANSACTIONS Receipts Fundraising - Donations - MU Enterprises sales - Outings - Other - - Payments Fundraising costs - Hall hire 10 Refreshments - Speakers' expenses - Postage and stationery - MU Enterprises purchases - Outings - Other 1 11 Surplus/(deficit) for the year NET SURPLUS/(DEFICIT) FOR THE YEAR |
2020 £ (84) (11) |
£ 20,094 1,480 |
2019 £ (871) 405 |
|---|---|---|---|
| 21,574 | |||
| 20,094 2,352 - - |
|||
| 22,446 | |||
| 119 286 - - 94 |
|||
| 498 | |||
| 9 50 - - 10 - - 24 |
|||
| 93 | |||
| (95) | (466) |
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MOTHERS’ UNION - DIOCESE OF GLOUCESTER
NOTES ON THE ACCOUNTS (CONTINUED) - YEAR ENDED 31st DECEMBER 2020
8. RESTRICTED FUNDS
| General Fund Diocesan Fund - office stationery and printing - closed branches - Action and Outreach - Parenting - Count your Blessings Families First Worldwide Programme Mary Sumner House Other Funds Indoor Members Away From It All Scheme Branches - other restricted elements Deaneries - restricted elements |
Balance brought forward 01/01/20 Receipts Payments Balance carried forward 31/12/20 £ £ £ £ 1,656 186 (37) 1,805 644 - - 644 1,513 1,513 3,283 - (3,283) - 46 - - 46 - 3,420 (3,420) - - 13,703 (13,703) - |
|---|---|
| 7,142 17,309 (20,443) 4,008 26 584 (161) 449 14,510 6,037 (2,022) 18,525 |
|
| 21,679 23,930 (22,626) 22,982 21,787 20,523 (20,001) 22,309 23,432 (23,448) (16) |
|
| 43,465 67,885 (66,075) 45,275 |
9. Expenses
Trustees are eligible to receive travel expenses. The total sum reimbursed in 2020 was £30.60.
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